Rule 10B of CGST Rules 2017: Aadhaar authentication for registered person

Provisions under Rule 10B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Aadhaar authentication for registered person”, are as under:

CGST Rule 10B: Aadhaar authentication for registered person (Chapter-III: Registration Rules) [Note 1]

The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:


1For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2For filing of refund application in FORM RFD-01 under rule 89
3For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:–

(a) her/ his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

Amendments History:

1. CGST Rule 10B inserted vide Central Tax Notification 35/2021 dt. 24/09/2021, pending notification on commencement date thereof. Subsequently, vide Central Tax Notification 38/2021, CBIC notifies 01/01/2022 as the commencement date in respect of CGST Rules 10B, which was inserted vide sub-rule (2) of the CGST (8th Amendment) Rules, 2021 (Central Tax Notification 35/2021).

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